GST on service supplied by restaurants through e- commerce operators

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....mber, 2021 recommended to notify' Restaurant Service‛ under section 9(5) of the APGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e- commerce operators shall be paid by the e-commerce operator. In this regard orders were issued in the Go.Ms.No.380, Revenue (CT-II) Department, dated 30.12.2021. 2. Certain representations have been received requesting for clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO). Hence Clarifcations are issued as follows: Sl No ISSUE Clarifcation 1. Would ECOs have to still collect TCS in compliance with section 52 of the APGST Act, 2017? A....

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....ed person. 4. What would be the aggregate turnover of person supplying 'restaurant service' through ECOs? It is clarifed that the aggregate turnover of person supplying restaurant service through ECOs shall be computed as defned in section 2(6) of the APGST Act, 2017 and shall include the aggregate value of supplies made by the restaurant through ECOs. Accordingly, for threshold consideration or any other purpose in the Act, the person providing restaurant service through ECO shall account such services in his aggregate turnover. 5. Can the supplies of restaurant service made through ECOs be recorded as inward supply of ECOs (liable to revers....

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....rvice' supplied through the ECO? No. As stated above, the liability of payment of tax by ECO as per section 9(5) shall be discharged in cash.  8. Would supply of goods or services other than 'restaurant service' through ECOs be taxed at 5% without ITC? ECO is required to pay GST on services notifed under section 9(5), besides the services/other supplies made on his own account. On any supply that is not notifed under section 9(5), that is supplied by a person through ECO, the liability to pay GST continues on such supplier and ECO shall continue to pay TCS on such supplies. Thus, present dispensation continues for ECO, on supplies other than re....